Articolul precedent |
Articolul urmator |
245 0 |
Căutarea după subiecte similare conform CZU |
657:005.922.1(476) (1) |
Бухгалтерия. Бухгалтерский учет (953) |
Области управления (319) |
SM ISO690:2012 ЗАХАРОВ, Егор, МАСЬКО, Людмила. Аналитический учёт секьюритизации: вызовы и развитие в современных условиях. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 6-a, 11-12 martie 2022, Chişinău. Chişinău: 2022, Ediția a 6-a, pp. 417-422. DOI: https://doi.org/10.5281/zenodo.6758898 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Provocările contabilităţii în viziunea tinerilor cercetători Ediția a 6-a, 2022 |
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Conferința "Provocările contabilităţii în viziunea tinerilor cercetători" Ediția a 6-a, Chişinău, Moldova, 11-12 martie 2022 | ||||||
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DOI:https://doi.org/10.5281/zenodo.6758898 | ||||||
CZU: 657:005.922.1(476) | ||||||
JEL: СZU 658 | ||||||
Pag. 417-422 | ||||||
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Descarcă PDF | ||||||
Rezumat | ||||||
The article examines the international experience of accounting securitization and presentation of information about it in financial statements in order to bring national practices closer. The relevance of the topic is studied and interrelated groups of theoretical and organizational and methodological problems, approaches to accounting in international and domestic practice are identified. Factors affecting the value of assets have been identified. As a result, recommendations are proposed in order to overcome the differences that hinder the adaptation of RAS to IFRS in the field of securitization accounting. |
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Cuvinte-cheie securitization of assets, assets and liabilities of an enterprise, accounting for securitization, accounting standards, initial cost, fair value, amortized cost, the principle of asset valuation, simplified fair value accounting model |
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Cerif XML Export
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